TMI BlogAmendment of section 253.X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be substituted with effect from the 1st day of October, 2009; ( ii ) after clause ( d ) , the following clause shall be inserted with effect from the 1st day of April, 2013, namely: "( e ) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion (3), the following sub-section shall be inserted, namely: "(3A) Every appeal under sub-section (2A) shall be filed within sixty days of the date on which the order sought to be appealed against is passed by the Assessing Officer in pursuance of the directions of the Dispute Resolution Panel under sub-section (5) of section 144C."; ( iii ) for sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Panel) or Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3) or sub-section (3A).". - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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